2025-06-30-accounts - Countess Playgroup

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Countess Playgroup

Accounts

30 June 2025

Registered Charity No: SC006116

Countess Playgroup Contents

	Page
Business information	1
Approval statement	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5

Countess Playgroup Report of the Trustees For the Year Ended 30th June 2026

The trustees present their report with the financial statements of the charity for the year ended 30th June, 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March, 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number SC006116

Principal address

Countess Playgroup Bleachingfield Centre Countess Crescent Dunbar EH42 1DX

Trustees

Liz Hemsley resigned 4th January 2026 Laura Smith Treasurer Vicky McCelray resigned 4th January 2026 Sara Crowe appointed 4th January 2026 Cloe McKeagan appointed 4th January 2026

Independent Examiner

Kirsten Harper Limited 6 Ancroft Broxburn Dunbar EH42 1QF

Bankers

Bank of Scotland 95 High Street Dunbar EH42 1ER

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its constitution.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place reasonable assurance against fraud and error.

ON BEHALF OF THE BOARD

Trustee L. Smith 26/03/2026

Countess Playgroup

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Kirsten Harper Limited with all information and explanations necessary for their compilation.

L. Smith

27th March 2026

Countess Playgroup

Independent Examiner's Report to the Trustees of Countess Playgroup

I report on the accounts of the charity for the year ended 30th June, 2025 which are set out on pages 4 to 6.

Respective Responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2025 and the Charities Accounts (Scotland) Regulatin 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (a) to © of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44 (1) © of the Act and to state whether particular matters have come to our attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion n the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to 1. which give me reasonable cause to believe that in an

to keep accounting records in accordance with Section

4 of the 2006 Accounts Regulations

to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kirsten Harper Kirsten Harper Ltd 6 Ancroft Broxburn Dunbar EH42 1QF

27/03/2026

Countess Playgroup Profit and Loss Account for the year ended 30 June 2025

Fees Donations Fundraising Interest Income Expenses Cost of goods bought for resale or goods used Wages, salaries and other staff costs Rent, rates, power and insurance costs Telephone, fax, stationery and other office costs Accountancy, legal and other professional fees Other business expenses (Loss)/profit	2025 £ 18,086 333 - 34 18,453 2,617 16,172 2,295 49 940 50 22,123 (3,670)	2024 £ 15,779 40 4,548 - 20,367 730 14,571 2,193 64 900 390 18,848 1,519

Countess Playgroup Balance Sheet as at 30 June 2025

Assets Fundraising Account Cash and Bank Balances Liabilities Other liabilities and accruals Net business assets represented by Capital account: Balance at start of period Net (loss)/profit	2025 £ 3,266 2,750 6,016 3,500 3,500 2,516 6,186 (3,670) 2,516	2024 £ 3,608 2,968 6,576 390 390 6,186 4,667 1,519 6,186